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src="/upload/resources/image/2025/04/11/599788.png" alt="2026年咨詢工程師新課" class="banner"></a>   <div id="a0lmosil" class="news_mian"> <h1><span id="ycTitle"></span>根據(jù)我國現(xiàn)行中央地方收入劃分，下列稅種中，屬于地方固定收入的有（?。?。</h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2020-01-02 10:57</span> <span id="a0lmosil" class="source">來源：<a href="http://www.accreditedmedicalassistantprograms.com" title="建設(shè)工程教育網(wǎng)">建設(shè)工程教育網(wǎng)</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="a0lmosil" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="a0lmosil" class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p style="text-align: left;">　　根據(jù)我國現(xiàn)行中央地方收入劃分，下列稅種中，屬于地方固定收入的有（?。?。</p><p style="text-align: left;">　　A、契稅</p><p style="text-align: left;">　　B、車船稅</p><p style="text-align: left;">　　C、消費(fèi)稅</p><p style="text-align: left;">　　D、增值稅</p><p style="text-align: left;">　　E、耕地使用稅</p><p style="text-align: left;">　　【正確答案】ABE</p><p style="text-align: left;">　　【答案解析】本題考查的是預(yù)算體制。選項(xiàng)C屬于中央固定收入；選項(xiàng)D屬于中央、地方共享收入。參見教材P104.</p> <div style="text-align: right;" id="ycFoot"></div> </div> </div>   <div id="a0lmosil" class="share new-share clearfix"> <div id="a0lmosil" class="info-share-new fl"> <div id="a0lmosil" class="snltxt fl">分享到：</div> <div id="a0lmosil" class="fl" id="share-2020" data-sites="wechat, qzone, weibo, qq"></div> </div> <div id="a0lmosil" class="jc fr">責(zé)任編輯：花朵</div> </div>   <a href="http://www.accreditedmedicalassistantprograms.com/zaojia/remen/ha20250807111712.shtml" target="_blank" title="刷題寶"><img src="/upload/resources/image/2025/08/07/602921.png" alt="刷題寶" class="banner"></a>   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